Beament v. Minister of National Revenue, 52 DTC 1183, [1952] CTC 327, [1952] 2 SCR 486 -- summary under Section 114

On the outbreak of the Second World War, the taxpayer, before going for service overseas, ceased renting a room in his parents' house, and stored his belongings in a storage room in their house. While in the United Kingdom he married an Englishwoman and maintained a matrimonial home there, Cartwright J. held that the taxpayer was not resident or ordinarily resident in Canada during the portion of 1946 prior to the taxpayer's return to Canada notwithstanding what may have been a continuing intention on the part of the taxpayer to return to Canada.